Court of Justice 31 March 2022, Case C-139/20: Judgment of the Court (First Chamber) of 31 March 2022 — European Commission v Republic of Poland (Failure of a Member State to fulfil obligations — Taxation of energy products used by energy-intensive businesses — Directive 2003/96/EC — Article 17(1)(b) and (4) — Businesses covered by the EU Emissions Trading System — Exemption from excise duty)

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